Section 51 - Amendment of Act 21 of 1979 - Finance Act, 1989

51. Amendment of Act 21 of 1979 In sub-section (I) of section 35 of the Finance Act, 1979, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, (a) in clause (i), for the words one hundred rupees , the words three hundred rupees shall be substituted; (b) in clause (ii), for the words fifty rupees , the words one hundred and fifty rupees shall be substituted.